Why IFRS 18 Matters

IFRS 18 introduces significant changes to the presentation and disclosure of financial statements. While the effective date may still seem some time away, organizations should begin preparing now.

Our practical guide provides a concise overview of the new requirements and highlights the areas that may require changes to your financial reporting processes.

1.
New statement of profit or loss structure
Understand the new layout and required presentation of financial performance.
2.
Investing & Financing Categories
Discover the new classification of income and expenses.
3.
Management-Defined Performance Measures (MPMs)
Understand the new disclosure requirements for non-IFRS performance measures.
4.
Updated Disclosure Requirements
See what's changing in the notes to the financial statements.

    Is This Resource Right for You?

    Who Will Benefit Most?

    ✔ CFOs
    ✔ Finance Managers
    ✔ Controllers
    ✔ Financial Reporting Teams
    ✔ Accountants
    ✔ Auditors
    ✔ IFRS Professionals

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    Frequently Asked Questions

    IFRS 18 replaces IAS 1 and introduces new requirements for the presentation and disclosure of financial statements.

    For annual reporting periods beginning on or after 1 January 2027, with earlier adoption permitted.

    Yes. Simply complete the form and receive immediate access.

    Finance professionals, accountants, controllers, auditors, CFOs, and anyone involved in preparing IFRS financial statements.

    Yes. Our specialists can help organizations understand the new requirements, assess the impact, and prepare for implementation. Practical IFRS 18 training and advisory services are also available.

    Some of the most significant changes include:

    • A new structure for the statement of profit or loss
    • Mandatory operating profit subtotals
    • New investing and financing categories
    • Management-defined Performance Measures (MPMs)
    • Enhanced disclosure requirements
    • New presentation and aggregation guidance

    For many organizations, yes. IFRS 18 may require changes to financial statement presentation, reporting processes, internal systems, and disclosures. Early planning can help ensure a smoother transition.